IMMO LEMBEEK: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IMMO LEMBEEK
Largest movements
- Tangible fixed assets -€105,814
down €105,814 (-88.2%), from €120,024 to €14,210
of which Land and buildings: -€101,906
- Cash +€84,447
up €84,447 (+942%), from €8,966 to €93,413
mainly Depreciation (+€107,614) and Net result for the year (+€38,159)
- Receivables within one year -€23,293
down €23,293 (-25.8%), from €90,181 to €66,888
of which Trade receivables: -€40,535
- Debts after one year -€75,273
no longer reported in 2025 (was €75,273)
- Reserves +€30,737
up €30,737 (+66.2%), from €46,408 to €77,146
- Tax, wage and social debts +€16,500
up €16,500 (+706%), from €2,337 to €18,837
of which Taxes: +€17,575
- Other debts -€14,376
down €14,376 (-49.6%), from €28,963 to €14,588
- Current portion of long-term debt -€9,331
no longer reported in 2025 (was €9,331)
- Gross operating margin +€185,689
up €185,689 (+1,371%), from €13,543 to €199,232
- Depreciation +€96,506
up €96,506 (+869%), from €11,108 to €107,614
- Staff costs +€21,975
up €21,975 (+407%), from €5,402 to €27,377
- Taxes +€18,835
up €18,835 (+888,437%), from €2 to €18,837
- Other operating charges +€3,337
up €3,337 (+144%), from €2,318 to €5,655
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,152 | €192,474 | -€44,678 | -18.8% |
| Fixed assets | 21/28 | €136,677 | €29,101 | -€107,576 | -78.7% |
| Intangible fixed assets | 21 | €12,886 | €11,086 | -€1,800 | -14.0% |
| Tangible fixed assets | 22/27 | €120,024 | €14,210 | -€105,814 | -88.2% |
| Land and buildings | 22 | €101,906 | - | -€101,906 | |
| Furniture and vehicles | 24 | €5,025 | €3,810 | -€1,216 | -24.2% |
| Other tangible fixed assets | 26 | €13,093 | €10,400 | -€2,692 | -20.6% |
| Financial fixed assets | 28 | €3,766 | €3,805 | +€38 | +1.0% |
| Current assets | 29/58 | €100,475 | €163,374 | +€62,899 | +62.6% |
| Amounts receivable within one year | 40/41 | €90,181 | €66,888 | -€23,293 | -25.8% |
| Trade receivables | 40 | €82,227 | €41,692 | -€40,535 | -49.3% |
| Other amounts receivable | 41 | €7,953 | €25,196 | +€17,242 | +217% |
| Cash at bank and in hand | 54/58 | €8,966 | €93,413 | +€84,447 | +942% |
| Deferred charges and accrued income | 490/1 | €1,328 | €3,072 | +€1,744 | +131% |
| Total equity and liabilities | 10/49 | €237,152 | €192,474 | -€44,678 | -18.8% |
| Equity | 10/15 | €57,587 | €95,746 | +€38,159 | +66.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,408 | €77,146 | +€30,737 | +66.2% |
| Distributable reserves | 133 | €46,408 | €77,146 | +€30,737 | +66.2% |
| Profit (loss) carried forward | 14 | -€7,422 | - | +€7,422 | |
| Amounts payable | 17/49 | €179,565 | €96,729 | -€82,836 | -46.1% |
| Amounts payable after more than one year | 17 | €75,273 | - | -€75,273 | |
| Other amounts payable | 178/9 | €75,273 | - | -€75,273 | |
| Amounts payable within one year | 42/48 | €104,292 | €96,729 | -€7,564 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €9,331 | - | -€9,331 | |
| Trade debts | 44 | €63,662 | €63,304 | -€358 | -0.6% |
| Suppliers | 440/4 | €63,662 | €63,304 | -€358 | -0.6% |
| Taxes, remuneration and social security | 45 | €2,337 | €18,837 | +€16,500 | +706% |
| Taxes | 450/3 | €1,262 | €18,837 | +€17,575 | +1,393% |
| Remuneration and social security | 454/9 | €1,075 | - | -€1,075 | |
| Other amounts payable | 47/48 | €28,963 | €14,588 | -€14,376 | -49.6% |
| Remuneration, social security and pensions | 62 | €5,402 | €27,377 | +€21,975 | +407% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,108 | €107,614 | +€96,506 | +869% |
| Other operating charges | 640/8 | €2,318 | €5,655 | +€3,337 | +144% |
| Gross operating margin | 9900 | €13,543 | €199,232 | +€185,689 | +1,371% |
| Operating profit (loss) | 9901 | -€5,285 | €58,586 | +€63,871 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €2,142 | €1,590 | -€551 | -25.7% |
| Recurring financial charges | 65 | €2,142 | €1,590 | -€551 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,419 | €56,996 | +€64,415 | |
| Income taxes | 67/77 | €2 | €18,837 | +€18,835 | +888,437% |
| Profit (loss) for the period | 9904 | -€7,422 | €38,159 | +€45,580 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,422 | €38,159 | +€45,580 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.